Description:
title
Discuss, consider and/or take action to allocate the Section 179D Energy Efficient Commercial Building Deduction to Johnson Controls for the energy efficient systems installed at the combined facilities of Lubbock County.
body
Comment:
The intent of Section 179D tax code is to incentivize energy efficient construction and upgrades to various construction projects of commercial buildings including tax exempt entities. This provision allows tax exempt building owners to allocate the 179D deduction to designers. For the reference construction projects, the designer was Johnson Controls, Inc.